Any person who shall willfully fail to make a return required by this program, or shall fail to pay the tax after written demand for payment, or who shall fail to remit the taxes collected, or any penalty or interest, imposed by this subchapter after written demand for the payment, or who shall refuse to permit the City Manager to examine the books, records, and papers under his or her control, or who shall willfully make an incomplete, false, or fraudulent return, shall be guilty of a misdemeanor.
(Prior Code, § 14.02) (Ord. 198, second series, passed 8-2-2006) Penalty, see § 35.99